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tell us is it US or foreign property and the year placed into service?

 

over the last 80 years, there have been numerous changes in depreciation lives and methods.  for example, residential real property acquired and placed in service before 3/16/1984 could be depreciated over 15 years now for US property it's 27.5  years straight-line with mid-month convention .however, nothing in the laws allowed you to change from the method used in the year acquired to what new law allows.  at some points, there were even different lives and methods for regular tax purposes and AMT tax purposes. 

 

if you want to read up on depreciation read pub 946 (2021 version not available at the time of this posting but only minor changes for listed property)

 

https://www.irs.gov/pub/irs-pdf/p946.pdf